What is the difference between a senior's residence and a school?

Canada (Federal), Canada

The following excerpt is from Leibovich v. The Queen, 2016 TCC 6 (CanLII):

The Appellant argued that the Lister v. Canada should be distinguished on the basis that it made no sense to compare the type of 24 hour institutional care offered in a senior’s residence with the services offered to students in a school. While the facts are different, the analysis of paragraph 118.2(2)(e) is certainly compelling.

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